It is presumed in Idaho that all sales are subject to sales tax in order to prevent sales and use tax evasion. Therefore, according to the newly signed H.B. 171 amendment, it is solely up to the purchaser to compile the facts necessary to prove that their purchase is exempt from sales tax through exemption certificates and resale certificates. The purchaser also takes on all responsibility and liability of the transaction for any audits in the future. (Idaho H.B. 171, effective July 1, 2021)